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Kelly v. United States, 300 U.S. 50 (1937)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Kelly v. United States, 300 U.S. 50 (1937)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 300 U.S. 41, click here.
Kelly v. United States No. 309 Submitted January 8, 1937 Decided February 1, 1937 300 U.S. 50
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
1. Where, upon an appeal to the Circuit Court of Appeals from a judgment of the District Court, the record contains no properly authenticated statement of the evidence or agreed statement of the case as required by Equity Rules 75(b) and 77, and the judgment is affirmed on that ground, although the cause was heard without objection to the record, denial by the Circuit Court of Appeals, upon a petition for rehearing, of an opportunity to secure proper authentication of the record is an abuse of discretion. P. 54.
2. While orderly procedure demands that the Equity Rules be enforced with the strictness necessary to effectuate their essential purpose, yet when, as here, there is mere omission of some step which has escaped the attention of both parties, and when rigorous enforcement without fair opportunity to correct the error would defeat hearing on the merits and entail unnecessary hardship, appropriate relief promptly asked for should be afforded. P. 54.
3. In this case, permission to supply authentication of the record would have occasioned no material injury to any party, nor interfered seriously with the business of the court. P. 55.
83 F.2d 783, 84 F.2d 541, reversed.
Certiorari, 299 U.S. 528, to review a judgment affirming a judgment, 12 F.Supp. 11, which disaffirmed an order of the Referee in Bankruptcy and allowed a claim of the United States for income taxes against the estate of a bankrupt. The tax liability had previously been sustained by the Board of Tax Appeals, 29 B.T.A. 514.
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Chicago: U.S. Supreme Court, "Syllabus," Kelly v. United States, 300 U.S. 50 (1937) in 300 U.S. 50 300 U.S. 51. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=YMGD4I7RX7C3593.
MLA: U.S. Supreme Court. "Syllabus." Kelly v. United States, 300 U.S. 50 (1937), in 300 U.S. 50, page 300 U.S. 51. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YMGD4I7RX7C3593.
Harvard: U.S. Supreme Court, 'Syllabus' in Kelly v. United States, 300 U.S. 50 (1937). cited in 1937, 300 U.S. 50, pp.300 U.S. 51. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=YMGD4I7RX7C3593.
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